Part 2

ID

Simple or

Special Name Type Description Error Message 

1 SIMPLE

USSGL ACCOUNT NUMBER Bulk File

A six-digit number used to identify a specific USSGL account.

The USSGL account is invalid. Check USSGL TFM Supplement for a valid lisUSSGL accounts. 

2 SIMPLE DOLLAR AMOUNT Bulk File

The dollar amount field can be up to 21 numerical characters with no decimals. Last two places are assumed decimal.

The dollar amount field is invalid. The dollar amount can be up to 21 numericcharacters with no decimal points. Lasplaces are assumed decimal. 

3 SIMPLE VALID TAS Bulk File Special

The Treasury Account Symbol provided on the bulk file must be valid.

The Treasury Account Symbol providethe bulk file is invalid. Refer to the FASBook II. 

4 SIMPLE

Trading Partner Agency Identifier and Main Account Bulk File Special

The Trading Partner Agency Identifier and Trading Partner Main Account must be a valid TAS.

The Trading Partner Agency Identifier Trading Partner Main Account is not a valid TAS. Refer to the FAST Book II. 

5 SIMPLE

Program Report Category Code Bulk File Special

The Program Report Category Code (number) provided in the bulk file must be a valid number for the TAS.

The Program Report Category Code (number) provided in the bulk file must a valid number for the TAS. Add the missing Program Report Category numbers to the Apportionment CategoB/Program Report Category Module. 

6 SIMPLE

Apportionment Category B Program Code Bulk File Special

The Apportionment Category B Program Code provided in the bulk file must be a valid number for the TAS.

The Apportionment Category B PrograCode provided in the bulk file must be valid number for the TAS. Add the missApportionment Cat. B Program Code to the Apportionment Cat. B/Program ReCategory Module. The values must be between 6011-6159. 

7 SIMPLE Debit Credit Indicator SGL Simple

Each USSGL account must have a Debit or Credit Indicator.

The Debit or Credit Indicator is requireRefer to the GTAS attribute table. 

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for the applicable USSGL accounts.

Begin End Indicator is required. Refer the GTAS attribute table. 

SUPPLEMENT 

U.S. Government Standard General Ledger

Data Validations - Summary
9 SIMPLE Federal Non-Federal Code SGL Simple

Federal Non-Federal Code is required for the applicable USSGL accounts.

Invalid use of the Federal Non-Federal Code. Refer to the GTAS attribute tabl

10 SIMPLE

Exchange Nonexchange Code SGL Simple

Exchange Nonexchange Code is required for the applicable USSGL accounts.

Invalid use of Exchange Nonexchange Code. Refer to the GTAS attribute tabl

11 SIMPLE

Custodial Noncustodial Indicator SGL Simple

Custodial Noncustodial Indicator is required for the applicable USSGL accounts.

Invalid use of the Custodial NoncustodIndicator. Refer to the GTAS attribute table. 

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for applicable USSGL accounts.

Invalid use of the Authority Type CodeRefer to the GTAS attribute table. 

13 SIMPLE

Apportionment Category Code SGL Simple

Apportionment Category Code is required for applicable USSGL accounts.

Invalid use of the Apportionment CategCode. Refer to the GTAS attribute tabl

14 SIMPLE

Year of Budget Authority Indicator SGL Simple

Year of Budget Authority Indicator is required for the applicable USSGL accounts.

Invalid use of the Year of Budget AuthoIndicator. Refer to the GTAS attribute table. 

15 SIMPLE Availability Time Indicator SGL Simple

Availability Time Indicator is required for the applicable USSGL accounts.

Invalid use of the Availability Time Indicator. Refer to the GTAS attribute table. 

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required for the applicable USSGL accounts.

Invalid use of the BEA Category IndicaRefer to the GTAS attribute table. 

17 SIMPLE

Prior Year Adjustment Code SGL Simple

Prior Year Adjustment Code is required for the applicable USSGL accounts.

Invalid use of the Prior Year AdjustmenCode. Refer to the GTAS attribute tabl

18 SIMPLE

Reimbursable Flag Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable USSGL accounts.

Invalid use of the Reimbursable Flag Indicator. Refer to the GTAS attribute table. 

19 SIMPLE Budgetary Impact Indicator SGL Simple

Budgetary Impact Indicator is required for applicable USSGL accounts.

Invalid use of the Budgetary Impact Indicator. Refer to the GTAS attribute table. 

20 SIMPLE Program Indicator SGL Simple

Program Indicator is required for applicable USSGL accounts.

Invalid use of the Program Indicator. Rto the GTAS attribute table. 

21 SIMPLE GTAS Fund Type SGL Simple

Specific USSGL accounts are valid for each GTAS Fund Type.

Invalid USSGL Account/GTAS Fund Tycombination. Refer to the GTAS attributable. 

22 SIMPLE TAS Status SGL Simple

The USSGL accounts must be valid for the TAS Status.

Invalid USSGL Account/TAS Status combination. Refer to the GTAS attributable. 

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL accounts.

Invalid use of the Borrowing Source CoRefer to the GTAS attribute table. 
24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type Code.

Invalid USSGL Account/Reporting TypCode combination. Refer to the GTAS attribute table. 

25 SPECIAL

439100 and Appropriation Flag Validation Compound

USSGL 439100 can only be used on the bulk file if the Appropriation Flag on the SMAF is I (Indefinite) or M (Mixed).

USSGL 439100 can not be reported fothis TAS because the Appropriation Flaon the SMAF is not I (Indefinite) or M (Mixed). 

26 SPECIAL

Anticipated USSGL Account Balance in Period 12 Compound

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero.

The amount in an anticipated USSGL account must be zero for period 12. 

27 SPECIAL

Credit Cohort Year and Financing Account Code Validation Compound

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null.

If Financing Account Code for the TAS (Direct) or G (Guaranteed) on the SMAand the USSGL account is budgetary, the Credit Cohort Year is required. Otherwise, Credit Cohort Year should null. 

28 SPECIAL

PYA and Beginning Balance Validation Compound

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting).

If the Begin End Indicator is B (Beginnthen the Prior Year Adjustment Code vmust be X (not an adjustment to prior yreporting). 

29 SPECIAL

Program Report Category Code and Apportionment Category Code Validation Compound

If the Apportionment Category Code is A or B, then the Program Report Category Code (number) is required. If the Apportionment Category Code is E, then Program Report Category Code (number) must be null.

If the Apportionment Category Code is or B, then the Program Report CategoCode (number) is required. If the Apportionment Category Code is E, theProgram Report Category Code (numbmust be null. 

30 SPECIAL

Apportionment Category B and Apportionment Category B Program Code (Number) Validation Compound

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159.

If Apportionment Category Code is B, tApportionment Category B Program Co(number) is required. The values must between 6011-6159 per the SF-132. 

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory).

The Bulk File BEA Category Indicator magree with the TAS level BEA CategorIndicator on the SMAF, unless TAS levBEA Category Indicator on the SMAF i(NET), in which Bulk File BEA Categorwould be M (Mandatory). 
32 SPECIAL

Is First Year and Year of Budget Authority Indicator Validation Compound

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P.

Invalid combination of Is First Year Indicator and Budget Authority Indicato

33 SPECIAL

Federal Non-Federal Code and Trading Partner Agency Identifier Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund), then Trading Partner Agency Identifier must be 099.

If Fed Non-Fed Code is F (Federal), thTrading Partner Agency Identifier is required. If Fed Non-Fed Code is G (General Fund), then Trading Partner Agency Identifier must be 099. Refer to Agency Identifiers Report in the Run Reports Module. 

34 SPECIAL

Federal Non-Federal Code and Trading Partner Main Account Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Account will be phased-in beginning in FY 2015.

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. The TP Main Accowill be phased-in beginning in FY 2015

35 SPECIAL

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation Compound

If Federal Non-Federal Code is G (General Fund), then Trading Partner Main Account must be 0000.

If Federal Non-Federal Code is G (GenFund), then Trading Partner Main Accomust be 0000. 

36 SPECIAL

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation Compound TAS

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury.

TAS is not authorized to use USSGL 192100 

37 SPECIAL 109000 Balance Validation Compound

The Dollar Amount for USSGL account 109000 must be $0 in period 12.

The Dollar Amount for USSGL accoun109000 must be $0 in period 12. 

38 SPECIAL

USSGL 435000 and TAS Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit).

If the TAS Status Transitioning Flag is (Canceling), then USSGL 435000 DebCredit Indicator must be C (Credit). 

39 SPECIAL PYA and Is First Year Compound

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting).

If the Is First Year Indicator is Y (Yes) othe SMAF, then the PYA must be X (noadjustment to prior year reporting). 

40 SPECIAL

TAS Status Transitioning Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0.

If the TAS Status Transitioning Flag is (Canceling), then 101000 ending balanmust be $0. 
41 SPECIAL

Prior Year Upward and Downward Adjustments and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year.

Prior year upward and downward adjustment USSGL account(s) can not reported if the Is First Year is Y (Yes) othe SMAF. 

42 SPECIAL

USSGL 490800 TAS limitation Compound TAS

USSGL 490800 is restricted to three TAS: 88X0300, 20X0550 and 10X4518.

USSGL 490800 is restricted to three T88X0300, 20X0550 and 10X4518. 

43 SPECIAL

USSGL 412200 is limited to TAS 20X0550 Compound TAS

USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0

44 SPECIAL

USSGLs limited to X Authority Duration Code Compound

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS).

Specific USSGLs are limited to TAS wAuthority Duration Code X (No Year TA

45 SPECIAL

TAS Restrictions for USSGL 432000 Compound TAS

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration.

USSGL 432000 is restricted to TAS in Department of Health and Human Services and the Social Security Administration. 

46 SPECIAL

TAS Restrictions for NonFederal Exceptions Compound TAS

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted to specific TAS

Federal Non-Federal Code domain valE (Non-Federal exceptions) is restrictespecific TAS 

47 SPECIAL

Borrowing Authority from Treasury and Borrowing Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank).

If the Borrowing Authority from TreasuIndicator on the SMAF is other than N Borrowing Authority from Treasury), ththe USSGL Borrowing Source must be (Treasury) or F (Federal Financing Ban

48 SPECIAL

Borrowing Authority from the Public and Borrowing Source Validation Compound

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public).

If the Borrowing Authority from the PubIndicator on the SMAF is other than N Borrowing Authority from the Public), ththe USSGL Borrowing Source must be (public). 

49 SPECIAL

USSGL Accounts and Borrowing Authority Indicator Compound

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS with Borrowing from the Treasury or Borrowing from the Public.

USSGLs 404200, 404400, 414000, 414100, 414300, 414400, 414500, 414800, 414900 are limited to TAS witBorrowing from the Treasury or Borrowfrom the Public. 

50 SPECIAL

USSGL Accounts and Contract Authority Indicator Compound

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority.

USSGLs 403200, 403400, 413000, 413100, 413200, 413300, 413400, 413500, 413600, 413800, 413900 are limited to TAS with Contract Authority. 
51 SPECIAL

Backdated Transaction and Prior Year Adjustment Compound

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed.

If a transaction has been backdated to previous fiscal year in CARS, then the Prior Year Adjustment for the transactiB. The Backdated Transaction field on SMAF will be Y (yes) if a backdated transaction has been processed. 

52 SPECIAL

Is First Year and Beginning Balance Validation Compound

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E.

If the TAS is in the First Year of Authorthen the Beginning/Ending Attribute mube E. 

53 SPECIAL

USSGLs limited to ESF and Sinking Fund TAS Compound TAS

USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 463500, 633800, 718100, 728100, 719100, and 729100 is limited to TAS 020X4444 and 020X0575.

The use of USSGLs 120500, 120900, 134400, 138400, 167000, 167100, 167200, 167900, 219200, 219300, 436500, 633800, 718100, 728100, 719100, and 729100 are restricted to T020X4444 and 020X0575. 

54 SIMPLE Reduction Type SGL Simple

Reduction Type is required for the applicable USSGL accounts

Reduction Type is required. Refer to thGTAS attribute table. 

55 SPECIAL

USSGL 259000 and 633000 with "G" Federal Non Federal Indicator limited to certain TAS'. Compound TAS

The use of the "G" domain value for 259000 and 633300 is limited to certain TAS'.

Invalid use of Federal Non Federal Indicator "G" domain value. 

56 SPECIAL

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies. Compound TAS

Use of USSGL 199000 with Federal Non Federal Indicator "G' limited to certain agencies.

Invalid use of the Federal Non Federal Indicator "G" domain value. 

57 SPECIAL

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS' Compound TAS

Use of USSGL 750000 with Federal Non Federal Indicator "G' limited to certain agencies.

Invalid use of the Federal Non Federal Indicator "G" domain value. 

61 SPECIAL

USSGL Accounts with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF). Compound

USSGL's 134200, 161000, 161100, 161200, 161300, 531100, 711100, and 721100 with Federal Non Federal Indicator "Z" domain value are limited to Fund Type "Deposit" (DF)

Invalid use of the "Z" domain value for Federal Non Federal Indicator. 

64 SPECIAL

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P" Compound TAS

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS.

Invalid use of USSGL 438400 in conjunction with Reduction Type, Fund Type, and Authority Type Code combination. 
65 SPECIAL

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'.

Invalid use of USSGL in conjunction wPYA "X" and TAS status. 

66 SPECIAL

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'.

Invalid use of Borrowing Source "T" wiBorrowing Authority from Treasury Indicator "N". Combination is limited to specific TAS'. 

67 SPECIAL

Limited use of specific USSGL Accounts with Authority Type Code "B" Compound TAS

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS.

Invalid use of USSGL Account with Authority Type Code "B". 

68 SPECIAL

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D" Compound TAS

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS.

Invalid use of USSGL 404700 with Authority Type Code "B", BEA CategorIndicator "M", Fund Type "ER/EP" and Financing Account Code "D". 

69 SPECIAL

Limited use of specific USSGL and Fund Type combinations Compound

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols.

Invalid use of specific USSGL and GTAFund Type Code combination. 

70 SPECIAL

Limited Use of USSGL 415100 with Authority Type Code "P" Compound

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols.

Invalid use of USSGL 415100 with Authority Type Code "P". 

71 SPECIAL

Limited use of USSGL 438200 with Fund Type "ES" and Authority Type Code "S" Compound

The use of USSGL 438200 with Fund Type "ES" and Authority Type Code "S" is limited to specific TAS.

Invalid use of USSGL 438200 with FunType "ES" and Authority Type Code "S

72 SPECIAL

Limited use of USSGL 412400 with Fund Type "EG". Compound

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS.

Invalid use of USSGL 412400 with GTAFund Type Code "EG". 

DRAFT I